46.For the purposes of Division IX of Chapter III of the Tax Administration Act (chapter A-6.002), a notice sent under section 18 or under section 25 is deemed to be a notice of assessment.
46.For the purposes of Division IX of Chapter III of the Act respecting the Ministère du Revenu (chapter M-31), a notice sent under section 18 or under section 25 is deemed to be a notice of assessment.